as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxes; sales and use taxes; exempting the 1.3 purchases of materials and supplies used in 1.4 construction of a community center in Fergus Falls; 1.5 amending Minnesota Statutes 1998, section 297A.25, by 1.6 adding a subdivision. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 1998, section 297A.25, is 1.9 amended by adding a subdivision to read: 1.10 Subd. 79. [CONSTRUCTION MATERIALS AND SUPPLIES; FERGUS 1.11 FALLS COMMUNITY CENTER.] Purchases of materials and supplies 1.12 used or consumed in, and fixtures, furnishings, and equipment 1.13 incorporated into, the construction of a community center in the 1.14 city of Fergus Falls are exempt from the tax imposed under this 1.15 chapter, regardless of whether purchased by the owner, or a 1.16 contractor, subcontractor, or builder. The tax shall be 1.17 calculated and paid as if the rate in section 297A.02, 1.18 subdivision 1, was in effect and a refund applied for by the 1.19 owner in the manner prescribed in section 297A.15, subdivision 7. 1.20 Sec. 2. [EFFECTIVE DATE.] 1.21 Section 1 is effective for purchases made after June 30, 1.22 1999, and before January 1, 2002.